The tariff classification of a unisex smock for children from China

NY L87416 August 26, 2005 CLA-2-62:RR:NC:TA:358 L87416 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a unisex smock for children from China Dear Ms. Stubblefield: In your letter dated August 18, 2005 you requested a classification ruling. Submitted style 2093, manufactured as “one size” from woven fabric of 65% polyester/35% cotton, is a sleeveless garment, fitting over the head, extending to cover the front and the back, that fastens together at each of the sides by means of textile ties. As you have requested, the sample garment is being returned. The applicable subheading for the smock will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for …other garments …girls’ of man-made fibers, other. The duty rate will be 16 percent ad valorem. The smock falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division